TMI Blog1967 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 12(2) when once, before an assessment order is made, the assessee informs the assessing officer of the correct turnover. It does not, in our view, matter in which form the correct return is brought to the notice of the assessing officer before he made a final order under section 12(2). The substance and not the form should be regarded so far as the correct return of the turnover is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct returns. That may or may not be so. But when before, as we said, the final assessment is made, correct return of the turnover is brought to the notice of the assessing officer, he has got to make the assessment only on the basis of such return and not on the basis of the provisional returns. On that view, no interference is called for with the order of the Tribunal. The tax case is dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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